審計(jì)風(fēng)險(xiǎn)研究（畢業(yè)論文，共24270字，包含外面翻譯資料）

Audit risk research

摘 要

隨著這些年來注冊(cè)會(huì)計(jì)師事業(yè)的迅速發(fā)展、改革開放的深入和法制建設(shè)的加強(qiáng)，我國的經(jīng)濟(jì)環(huán)境和法律環(huán)境都發(fā)生了很大的變化，各種法律法規(guī)正在逐步完善，公眾的法律意識(shí)也在逐步的提高。同時(shí)，社會(huì)審計(jì)的范圍逐漸拓寬，人們對(duì)審計(jì)的期望越來越高，審計(jì)職業(yè)的責(zé)任也越來越大。社會(huì)經(jīng)濟(jì)生活的復(fù)雜性和不確定性增加了審計(jì)的難度，相應(yīng)產(chǎn)生了一定的審計(jì)風(fēng)險(xiǎn)。審計(jì)風(fēng)險(xiǎn)在審計(jì)實(shí)踐中的大量增加引起了社會(huì)各界廣泛、深切的關(guān)注。對(duì)審計(jì)風(fēng)險(xiǎn)研究的根本出發(fā)點(diǎn)應(yīng)該是對(duì)其涵義與特征的認(rèn)識(shí)，這是系統(tǒng)地認(rèn)識(shí)審計(jì)風(fēng)險(xiǎn)，防范和控制審計(jì)風(fēng)險(xiǎn)的重要前提。為此，人們只有正確認(rèn)識(shí)審計(jì)風(fēng)險(xiǎn)涵義與特征后，才能正確認(rèn)識(shí)審計(jì)風(fēng)險(xiǎn)，增強(qiáng)審計(jì)風(fēng)險(xiǎn)意識(shí)，積極有效地預(yù)防和控制審計(jì)風(fēng)險(xiǎn)，使審計(jì)在維護(hù)市場(chǎng)經(jīng)濟(jì)秩序方面起到應(yīng)有的作用。隨著會(huì)計(jì)師事務(wù)所體制改革的深入,注冊(cè)會(huì)計(jì)師(CPA)將成為審計(jì)風(fēng)險(xiǎn)的承受對(duì)象。審計(jì)風(fēng)險(xiǎn)的控制是任何一家會(huì)計(jì)師事務(wù)所管理的核心問題,也是審計(jì)理論界研究和討論的熱點(diǎn)問題之一。本文在探討審計(jì)風(fēng)險(xiǎn)涵義的基礎(chǔ)上,對(duì)目前我國注冊(cè)會(huì)計(jì)師(CPA)審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因進(jìn)行了分析,認(rèn)為審計(jì)環(huán)境的影響、審計(jì)技術(shù)的局限性、審計(jì)內(nèi)容和客體的復(fù)雜性、審計(jì)人員素質(zhì)和事務(wù)所的管理等是構(gòu)成審計(jì)風(fēng)險(xiǎn)的主要成因。有針對(duì)性地提出從注冊(cè)會(huì)計(jì)師及其事務(wù)所自身建設(shè)、作業(yè)過程以及其他方面采取有效的控制措施,以保障注冊(cè)會(huì)計(jì)師行業(yè)健康有序的發(fā)展。

關(guān)鍵詞：注冊(cè)會(huì)計(jì)師 風(fēng)險(xiǎn) 危害 防范與控制





Abstract

Along with these years chartered accountant the enterprise rapid development, the reform and open policy were thorough and legislative work strengthening, our country economic environment and the legal environment has all had the very big change, each kind of legal laws and regulations gradually were consummating, public's legal consciousness also in gradually enhancement. At the same time, the social audit scope gradually opens up, people to audit expectation more and more high, the audit occupation responsibility more and more is also big. The social economy life complexity and the determinism did not increase the audit difficulty, correspondingly has had the certain audit risk. The audit risk has caused the society from all walks of life in the audit practice massive increase widespread, the sincere attention. To audits the risk research the basic starting point to be supposed to be to its implication and the characteristic understanding, this is systematically knows the audit risk, the guard and the control audit risk important premise. Therefore, after the people only have the correct understanding audit risk implication and the characteristic, can correctly understand the audit risk, enhancement audit risk consciousness, positively effectively the prevention and the control audit risk, causes the audit to maintain the role which the market economy order aspect plays should have. Along with accounting firm organizational reform thorough, chartered accountant (CPA) will become the audit risk the withstanding object. Of the audit risk control is any accounting firm management core question, also is audits one of the theory research and discussion hot topics. This article in the discussion audit risk implication foundation, (CPA) audited the reason to present our country chartered accountant which the risk produced to carry on the analysis, thought the audit environment the influence, the audit technology limitation, the audit content and the object complexity, audited the personnel quality and the office management and so on is constitutes the audit risk the main origin. Has pointed proposed from chartered accountant and its the office own construction, the work process and all that aspects takes the effective control measure, safeguards chartered accountant the profession health to have the foreword the development.

Key words：Registered accountants risk hazard prevention and control



目 錄

第一章 緒論 1

一、選題的背景和意義 1

二、國內(nèi)外研究現(xiàn)狀 1

三、研究?jī)?nèi)容及創(chuàng)新點(diǎn) 1

第二章 審計(jì)風(fēng)險(xiǎn)的涵義 2

一、對(duì)審計(jì)風(fēng)險(xiǎn)的認(rèn)識(shí) 2

（一） 狹義的審計(jì)風(fēng)險(xiǎn)指發(fā)表了不正當(dāng)?shù)膶徲?jì)意見的風(fēng)險(xiǎn) 2

（二） 廣義的審計(jì)風(fēng)險(xiǎn)——審計(jì)職業(yè)風(fēng)險(xiǎn) 2

（三） 一般定義的審計(jì)風(fēng)險(xiǎn)及其構(gòu)成 2

第三章 審計(jì)風(fēng)險(xiǎn)的基本特征的研究 4

一、審計(jì)風(fēng)險(xiǎn)的客觀性 4

二、審計(jì)風(fēng)險(xiǎn)的普遍性 4

三、審計(jì)風(fēng)險(xiǎn)的潛在性 5

四、審計(jì)風(fēng)險(xiǎn)的偶然性 5

五、審計(jì)風(fēng)險(xiǎn)的可控性 5

第四章 審計(jì)風(fēng)險(xiǎn)形成原因的研究 6

一、審計(jì)機(jī)構(gòu)自身不當(dāng)形成的 6

二、社會(huì)環(huán)境對(duì)審計(jì)風(fēng)險(xiǎn)的影響 7

（一） 被審單位嚴(yán)重欺詐、違法 7

（二） 形式多樣的行政干預(yù) 7

（三） 注冊(cè)會(huì)計(jì)師審計(jì)的獨(dú)立性差 7

（四） 審計(jì)報(bào)告的公開化 7

三、經(jīng)濟(jì)環(huán)境對(duì)審計(jì)風(fēng)險(xiǎn)的影響 7

（一） 知識(shí)經(jīng)濟(jì)時(shí)代新要求 8

（二） 電算化審計(jì)的研發(fā)的相對(duì)滯后 8

四、法律環(huán)境對(duì)審計(jì)風(fēng)險(xiǎn)形成的影響 8

五、審計(jì)方法對(duì)審計(jì)風(fēng)險(xiǎn)形成的影響 9

第五章 審計(jì)風(fēng)險(xiǎn)的防范與控制 10

一、營造一個(gè)良好的審計(jì)環(huán)境 10

（一） 完善社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制，規(guī)范市場(chǎng)秩序 10

（二） 健全社會(huì)主義法律體系 10

（三） 加快政府職能的轉(zhuǎn)變，減少行政干預(yù) 10

（四） 建..